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Full-Text Articles in Business
Taxation As It Relates To Politics, Small Business & Corporate America, Elizabeth Assaf, Rebecca Wuorio
Taxation As It Relates To Politics, Small Business & Corporate America, Elizabeth Assaf, Rebecca Wuorio
Honors Theses and Capstones
No abstract provided.
A Growing Sin-Dustry: The History And Effects Of Cigarette Excise Taxation And Regulation In The United States, Devin A. Rheaume
A Growing Sin-Dustry: The History And Effects Of Cigarette Excise Taxation And Regulation In The United States, Devin A. Rheaume
Honors Theses and Capstones
Originating with the gabelle taxes of France during the close of the Albigensian Crusades, excise taxes and regulations on consumer products have historically been used by local and federal governments to generate revenue during periods of war. Following the enactment of the Internal Revenue Act on June 30, 1864, the United States extended their definition of consumer products to include cigarettes and other tobacco products. The United States Federal government justifies cigarette taxes as a method not only to discourage the habit of smoking but also to recover the costs of the negative externalities associated with the “sinful” behavior. Through …